| Payment | Used for all accounts and items relating to business transactions with a cash flow impact. It is the most frequently occurring rule in the P&L.
Note: Only available for accounts and items with the period type Transaction figure. |
| Investment | Used to plan new investments and their depreciation/amortization. The configuration specifies the bank account, value-added tax, and cash flow impact. Furthermore, the depreciation/amortization rule including the useful life and the accounts for the accumulated depreciation/amortization are determined on the balance sheet and the expense in the P&L.
Note: Only available for accounts and items with the period type Balance with carry-forward from previous period. |
| Accruals and deferrals | Used for entering business transactions for the appropriate period in Lucanet, e.g. to plan business transactions in which services are purchased or sold in advance while the payment is made as a one-off advance payment. If the process is repeated at particular intervals and with a specific amount, the planning can be repeated automatically, e.g. for insurance premiums paid annually in advance.
Note: Only available for accounts and items with the period type Balance with carry forward from previous period. |
| Contra entry | Used for recording postings within or between P&L and balance sheet, e.g. for depreciation in fixed assets. Depreciations do not have a cash flow impact, but reduce the value of the fixed assets (accumulated depreciation) in the balance sheet, and thus require a contra entry.
Note: Available for accounts and items with the period type Balance with carry forward from previous period and Transaction figure. |
